{"id":50135,"date":"2010-01-07T00:00:00","date_gmt":"2010-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010"},"modified":"2018-12-03T14:40:48","modified_gmt":"2018-12-03T09:10:48","slug":"c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","title":{"rendered":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010<\/div>\n<pre>                                                                   1\n\nCourt No. - 37\n\nCase :- INCOME TAX REFERENCE No. - 350 of 1980\n\nPetitioner :- C.I.T.\nRespondent :- M\/S U.P.S.S.C. Ltd.\nPetitioner Counsel :- Govind Krishna\nRespondent Counsel :- Ravi Kant\n\nHon'ble Rajes Kumar,J.\n<\/pre>\n<p>Hon&#8217;ble Subhash Chandra Nigam,J.\n<\/p>\n<p>      Shri Shambhu Chopra is present on behalf of the Revenue.<br \/>\n      The Tribunal has referred the following questions of law for<br \/>\nopinion of this Court.\n<\/p>\n<p>      1. Whether having regard to the provisions of U.P.<br \/>\n      State Sugar (Acquisition) Act, 1971 and on a proper<br \/>\n      interpretation of the word &#8216;vest&#8217; it was rightly held that<br \/>\n      the stocks in question of sugar belonged to the<br \/>\n      Government and not to the assessee Corporation?\n<\/p>\n<p>      2. Whether the excess realization from the sale of<br \/>\n      sugar taken over by the assessee could be held to<br \/>\n      belong to the State Government on the basis of the<br \/>\n      agreement dated 15.9.1972 between the Assessee<br \/>\n      Corporation and the U.P. Government, Profit and<br \/>\n      Loss account and the balance sheet of the assessee?\n<\/p>\n<p>      3. Whether the Tribunal was legally correct in deleting<br \/>\n      the addition of Rs. 11,25,635\/- on account of excess<br \/>\n      realized on the sale of stock of sugar taken over by<br \/>\n      the assessee.&#8221;\n<\/p>\n<p>      The reference came up for consideration before a Division<br \/>\nBench consisting of Hon&#8217;ble Mr. Justice S.L. Saraf and Hon&#8217;ble Mr.<br \/>\nJustice Ikram-Ul-Bari,JJ. Both the Hon&#8217;ble Judges have difference of<br \/>\nopinion after hearing the matter and delivered the separate<br \/>\njudgements.\n<\/p>\n<p>      Hon&#8217;ble Mr. Justice S.L. Saraf, J had answered all the three<br \/>\nquestions in affirmative, in favour of the assessee and against the<br \/>\nRevenue while Hon&#8217;ble Mr. Justice Ikram-Ul-Bari, J answered all the<br \/>\nthree questions in negative, in favour of the Revenue and against the<br \/>\nassessee.\n<\/p>\n<p><span class=\"hidden_text\">                                                                     2<\/span><\/p>\n<p>     In view of the aforesaid facts, the matter was referred to third<br \/>\nJudge. Hon&#8217;ble Mr. Justice S. Rafat Alam, J was nominated by<br \/>\nHon&#8217;ble the Chief Justice to decide the matter.\n<\/p>\n<p>      Hon&#8217;ble Mr. Justice S. Rafat Alam, J has decided the matter<br \/>\nvide order dated 05.12.2008. He agreed with view, expressed by<br \/>\nHon&#8217;ble Mr. Justice Ikram-Ul-Bari, J and accordingly answered all the<br \/>\nthree questions in negative, in favour of the Revenue and against the<br \/>\nassessee.\n<\/p>\n<p>     In view of the decision of majority view, all the three questions<br \/>\nare being answered in negative, in favour of the Revenue and against<br \/>\nthe assessee.\n<\/p>\n<p>Date: 7.1.2010<br \/>\nMK\/\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 1 Court No. &#8211; 37 Case :- INCOME TAX REFERENCE No. &#8211; 350 of 1980 Petitioner :- C.I.T. Respondent :- M\/S U.P.S.S.C. Ltd. Petitioner Counsel :- Govind Krishna Respondent Counsel :- Ravi Kant Hon&#8217;ble Rajes Kumar,J. Hon&#8217;ble Subhash Chandra Nigam,J. Shri Shambhu Chopra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-50135","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-01-06T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-12-03T09:10:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"C.I.T. vs M\\\/S U.P.S.S.C. Ltd. on 7 January, 2010\",\"datePublished\":\"2010-01-06T18:30:00+00:00\",\"dateModified\":\"2018-12-03T09:10:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\"},\"wordCount\":382,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\",\"name\":\"C.I.T. vs M\\\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-01-06T18:30:00+00:00\",\"dateModified\":\"2018-12-03T09:10:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C.I.T. vs M\\\/S U.P.S.S.C. Ltd. on 7 January, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","og_locale":"en_US","og_type":"article","og_title":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-01-06T18:30:00+00:00","article_modified_time":"2018-12-03T09:10:48+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010","datePublished":"2010-01-06T18:30:00+00:00","dateModified":"2018-12-03T09:10:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010"},"wordCount":382,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","url":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010","name":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-01-06T18:30:00+00:00","dateModified":"2018-12-03T09:10:48+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-u-p-s-s-c-ltd-on-7-january-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"C.I.T. vs M\/S U.P.S.S.C. Ltd. on 7 January, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/50135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=50135"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/50135\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=50135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=50135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=50135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}